Editor: David M. Sherman, B.A., LL.B., LL.M.
The complete, authoritatively updated texts of the GST, HST and non - GST portions of the Excise Tax Act and Regulations
The primary information related to GST is all contained in this one handy, softcover volume – the complete, authoritatively updated texts of the GST, HST and non-GST portions of the Excise Tax Act and Regulations, augmented by draft legislation, GST-related Remission Orders and Technical Notes – all cross-referenced with detailed annotations to related provisions, definitions, case annotations summarizing each case's relevance, memoranda, technical information bulletins, policy papers, forms, history and much more. The book also features a Topical Index, newly updated, comprising over 13,000 separate line entries with extensive references to all legislation, regulations and Canada Revenue Agency publications.
- Bill C-44 (the 2017 Budget Bill). All proposed GST-related legislation from Bill C-44 integrated, with Technical Notes
- Bill C-29 (the Budget Implementation Act, 2016, No. 2), now enacted, fully integrated
- P.C. 2016-1081, Regulations Amending Various GST/HST Regulations, No. 10, enacted, fully integrated
- All the above recent legislation fully incorporated: Annotated, with commentary, and where applicable with history files updated.
Additional core content/feature updates:
- Complete list of all GST-related Remission Orders
- GST-related legislation like the First Nations Goods and Services Tax Act and the Interpretation Act fully updated
- Fully current Topical Index to GST legislation (including the Excise Tax Act and all GST-HST Regulations)
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